In Department of Taxation v. FJ Management, Inc., the Virginia Court of Appeals recently concluded that the apportionment factors of a partnership in which a taxpayer held a minority interest could not flow up to the partner because there was
Failure to Timely Respond to Complaint Requires Default Judgment
Post 4940
See the full video at https://rumble.com/v5tozqb-defendant-incarcerated-not-excuse-for-failing-to-respond-to-complaint.html and at https://youtu.be/O2Q6OWieHxE
Timothy Ellis appealed the judgment of the Boone County Circuit Court. Ellis claimed the trial court erred in not setting
Calling all trivia fans! Don’t miss out on a chance to show off your SALT knowledge!
We will award prizes for the smartest (and fastest) participants.
This week’s question: Which state recently announced a tax amnesty program offering penalty waivers for
The New York Division of Tax Appeals (DTA) held that a taxpayer’s employment severance payment received over a year after her relocation out of the state was allocable to New York for personal income tax purposes.
The taxpayer worked for
The Wild Journey
I am taking time out from my multi-part series on Subchapter S to report on the Washington capital gains tax. As you know, I have reported in several prior blog posts on the numerous challenges confronting the
The Ohio Board of Tax Appeals held that automobile dealers were not subject to the Ohio Commercial Activity Tax (CAT) on their sales of motor vehicles because the purchase, receipt, and delivery of the vehicles took place entirely outside of
On December 2, 2024, the IRS published final regulations under Code[1] Sections 704 and 752 (pursuant to authority set forth in Code Section 7805(a)) relating to a partner’s share of recourse partnership liabilities, largely adopting the proposed regulations issued
The National Center on Philanthropy and the Law (NCPL) currently has three amazing fellowship opportunities for law school graduates interested in practicing in the field of nonprofit law.
The NCPL’s Fellowships has attracted the attention of the most impressive graduates
“Nine years ago, the idea that charities could fall victim to fraud was met with disbelief. The term ‘fraud’ had to be used cautiously, and the notion that charities were targeted seemed far-fetched.”
At last week’s 9th annual Charity Fraud
ZIFL Volume 28 No. 22
Post 4939
Subscribe to ZIFL Here
The Source for the Insurance Fraud Professional
Zalma’s Insurance Fraud Letter (ZIFL) continues its 28th year of publication dedicated to those involved in reducing the effect of insurance fraud. ZIFL